Mesleki Aidiyetin Bağımsız Denetim Kalitesi Üzerine Etkisi: Bağımsız Denetçiler Üzerine Bir Araştırma

Abstract

ÖZET The Effect of Professional Commitment on Independent Audit Quality: A Research of Independent Auditors ABSTRACT Nowadays, the need for reliable information on the financial statements is increasing. The accuracy and reliability of this information through independent audit is provided, independent audit quality is getting important. Realization of the independent audit quality is the responsibility of the independent auditors. Therefore, independent auditors' opinion and attitudes is one of the most important factors determining the quality of independent audit.The purpose of this study was to determine the effect of professional commitment on independent audit quality. The data gathering instruments of the study were; professional commitment scale, independent audit quality questionnaire and demographic data of the independent auditors. The datas, which are provided from 103 independent auditors, were analysed with exploratory factor analysis, confirmatory factor analysis and structural equation modelling. Finding indicated that independent auditor's perception of professional commitment has direct effect on independent audit quality.

Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality

“…A sample item is "My line of work/career field is an important part of who I am." The psychometric properties of the scale in Turkish were carried out by Selimoğlu and Yeşilçelebi (2014). In this study, Cronbach's alpha coefficient was .77.…”

“…In the extant literature, professional commitment, which affects individual behaviours within organizations, is also known as professional belonging, professional commitment, professional identification, professional values, professional dedication, career commitment and work commitment (Selimoğlu & Yeşilçelebi, 2014). The concept of commitment includes long-term plans of the individual related to their profession and it is closely related to the attitudes and behaviours of the employees regarding the activities performed in the organizational context (Greenfield et al, 2008).…”

“…Therefore, auditors with high professional commitment are more likely to resist tendencies towards unethical behaviours than auditors with low professional commitment despite the nature or amount of social pressure. Therefore, auditors with high professional commitment are expected to be less likely to sign financial statements that are materially misrepresented, which can have a significant impact on the quality of the independent audit activity performed (Lord & DeZoort, 2001;Selimoğlu & Yeşilçelebi, 2014;Smith & Hall, 2008). In this context, studies examining the effect of professional commitment on the quality of independent auditing revealed that the quality of independent auditing increases as the level of professional commitment of independent auditors increases (Selimoğlu & Yeşilçelebi, 2014;Tandiontong, 2013).…”

“…Therefore, auditors with high professional commitment are expected to be less likely to sign financial statements that are materially misrepresented, which can have a significant impact on the quality of the independent audit activity performed (Lord & DeZoort, 2001;Selimoğlu & Yeşilçelebi, 2014;Smith & Hall, 2008). In this context, studies examining the effect of professional commitment on the quality of independent auditing revealed that the quality of independent auditing increases as the level of professional commitment of independent auditors increases (Selimoğlu & Yeşilçelebi, 2014;Tandiontong, 2013). There are studies in the literature that found professional commitment has a positive relationship with audit quality (Lestari et al, 2020;Leo Handoko et al, 2021).…”

Mesleki̇ Ai̇di̇yet Ölçeği̇: Bi̇r Ölçek Geli̇şti̇rme, Geçerli̇li̇k Ve Güveni̇rli̇k Çalişmasi

“…Cronbach-Alpha (α) değeri 0,90 olarak bulgulanan ait olma ölçeği faktörleri toplam varyansın %58'ini açıklamaktadır. Selimoğlu ve Yeşilçelebi (2014), 103 bağımsız denetçi ile gerçekleştirdikleri bir araştırmada, denetim mesleğinde aidiyet algısını ölçmek amacıyla Blau'nun 'duygusal meslekî aidiyet, normatif meslekî aidiyet, birikmiş maliyetler ve sınırlı alternatifler' biçiminde dört alt boyuttan oluşan meslekî aidiyet ölçeğinden uyarladıkları 24 maddelik bir ölçek kullanmışlardır. Cronbach-Alpha (α) değeri 0,84 olarak bulgulanan ölçek, duygusal meslekî aidiyet, normatif meslekî aidiyet, maddi birikmiş maliyetler, manevi birikmiş maliyetler ve sınırlı alternatifler olmak üzere, toplam varyansın % 75'ini açıklayan beş alt boyuta ayrılmıştır.…”